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Institutional Accounts by Number

0206 - Balance Fwd Gen Exp Centrl Use

For Accounting & Financial Reporting use only. This IACT is used only with the end-of-fiscal-year process of WhoKey Close O, journal id 1BFWDMOVEO. This journal is used to move balances after final close in period 15. Balances are restricted to being moved within the same Fund and Function. The impact of the journal is effective in online reporting with the Balance Forward in the next fiscal year.

1000 - Cash In Bank

The amount of cash in the bank per the University's bank statements.

1030 - Cash and Change Advances

Cash advanced to UI departments for use as cashier change funds or for program advances as part of the department's mission.

1050 - Investments Current

Short-term investments held by the University.

1051 - Investments Premium Current

The unamortized portion of premiums paid on the purchase of an investment.

1052 - Investments Discount Current

The unamortized portion of discounts received on purchase of an investment.

1053 - Investments Interest Purch Cur

Interest receivable purchased with any investment.

1054 - Cash Equiv

Short term highly liquid investments that are readily convertible to known amounts of cash and have a maturity of 3 months or less.

1090 - Accrued Interest Receivable

Interest earned but not collected.

1100 - Accounts Receivable

Amounts due to the University, primarily for sales of goods or services.

1101 - Acnts Rec Unallocated Receipts

Used to record the amount of dollars received, but not yet posted to the UIHC patient accounts receivable system.

1102 - Accts Receivable-Credit Card

Amounts due to the University from the credit card merchant for sales being paid by credit card. This amount is normally paid within 2-3 days.

1105 - Allowance For Doubtful Account

An estimate of the amount of bad debt included in 1100 - ACCOUNTS RECEIVABLE (this IACT carries a credit balance).

1106 - Allow For Contractual Adjstmts

An estimate of the amount of contractual adjustments not yet recognized in the Accounts Receivable balance for patient services. This IACT carries a credit balance. Use this account in conjunction with 4370 - PATIENT SVC-CONTRACTUAL ALLOWANCES (CONTRA).

1107 - Allow For Transfer To Indigent

An estimate of the amount of indigent patient charges not yet recognized in the Accounts Receivable balance for patient services. This IACT carries a credit balance. Use this IACT in conjunction with 4375 - PATIENT SVC - CHARITY CARE (CONTRA).

1110 - Accts Rec-Univ Billing Office

Claim for which the University Billing Office is the creditor, but has obtained no written statement of the obligation from the debtor such as a signed note (Accounts Receivable includes amounts due from states other than the State of Iowa).

1111 - Allow Dbtful Accts-UBO

(Central Use Only) An estimate of the amount of bad debt included in 1110-ACCTS REC-UNIV BILLING OFFICE. This IACT carries a credit balance.

1112 - Accts Rcvbl-Student Loans-ECSI

Amounts due and billed for student loans. The amounts not yet due from the debtor for student loan obligations remains in 1530 - NOTES RECEIVABLE.

1119 - Allowances Other

Allowance for reduction in value of equity with third parties. Used in conjunction with 1590 - EQUITY WITH THIRD PARTIES.

1120 - Accounts Receivable Other

Miscellaneous Accounts Receivable for items not covered by the other accounts receivable IACTs.

1140 - Due From State

Amounts due from the State of Iowa or one of its agencies.

1145 - Due From Dep Of Transportation

Amounts due from Iowa Department of Transportation.

1150 - Due From U S Government

Amounts due from a U.S. government agency.

1160 - Due From Third Parties

Reimbursement expected from third party payers for patient services when allowable reimbursement exceeded interim payments during the past year.

1170 - Interdepartmental A/R

The balance of an obligation due from another entity within the University. This IACT must be used in conjunction with IACT 2170-Interdepartmental A/P. The WhoKey that has incurred the obligation must use IACT 2170.

1210 - Deposits With Trustee

Funds held by a trustee for compliance with bond resolutions or other legal agreements.

1300 - Inventories Supplies

Goods purchased either for resale or as a supply held for future consumption.

To record the debt refunding loss calculated based on the formula prescribed by GASB. This amount is reported as a deferred outflow on the Statement of Revenues, Expenses, and Changes in Net Position.

1390 - Designated Assets For Cur Liab

The amount from assets-whose-use-is-restricted that is required to fund current liabilities.

1430 - Notes Receivable Current

Current portion of claim for which the University has obtained a written statement of obligation from the debtor. This IACT will typically appear in the Loan Fund and be used with 1530 - NOTES RECEIVABLE.

1435 - Allow for Doubtful Notes Curr

An estimate for the Current Portion of the amount of bad debt included in 1430 - NOTES RECEIVABLE CURRENT. This IACT carries a credit balance.

1530 - Notes Receivable

Claim for which the University has obtained a written statement of obligation from the debtor and will normally be posted in the Loan Fund.

1531 - Notes Receivable Immic

Note Receivable from Iowa Medical Mutual Insurance Company to the University of Iowa.

1535 - Allowance For Doubtful Notes

An estimate of the amount of bad debt included in 1530 - NOTES RECEIVABLE. This IACT carries a credit balance.

1550 - Investments

All investments held by the University.

1551 - Investments Premium

The unamortized portion of premiums paid on the purchase of an investment.

1552 - Investments Discount

The unamortized portion of discounts received on the purchase of an investment.

1553 - Investments Interest Purchased

Interest receivable purchased with any investment.

1554 - US Equity

(Central Use Only)

1555 - Non US Equity

(Central Use Only)

1556 - Fixed Income

(Central Use Only)

1557 - Private Equity

(Central Use Only)

1558 - Real Assets

(Central Use Only)

1580 - Equity Wholly Owned Subsidiary

Used only with the Musser-Davis Land Company, Inc..

1585 - Unrealized Gain Loss On Invest

(Central Use Only). An accrual-based asset account used to adjust the book balance of investments to fair value.

1586 - Unrealized gain-loss distribut

(Central Use Only). An accrual-based asset account used to adjust the book balance of investments to fair value. This account will have a balance of zero on a consolidated basis and is used to distribute the unrealized gains or losses from the fund manager to the participant account balances.

Improvements made to leasehold property meeting the criteria for and purchased under 6747 - LEASEHOLD IMPROVEMENTS.

1648 - Leased Parking IRL

1650 - Acc Depreciation Land Improve

Contra account to 1610 - LAND IMPROVEMENTS.

1655 - Accum Depre Infrastructure

Contra account to 1615 - INFRASTRUCTURE.

1660 - Accum Depreciation Buildings

Contra account to 1620 - BUILDINGS.

1670 - Acc Depreciation Movable Equip

Contra account to 1630 - MOVABLE EQUIPMENT.

1685 - Acc Depreciation Computer Soft

Contra account to 1640 - COMPUTER SOFTWARE.

1690 - Construct In Progress Building

Buildings not yet completed as of the balance sheet date.

1691 - Construct In Prog Land Improve

Land improvements not yet completed as of the balance sheet date.

1692 - Construct In Prog Infrastructu

Infrastructure not yet completed as of the balance sheet date.

1693 - Construct In Proc Leasehold Im

Leasehold Improvements not yet completed as of the balance sheet date.

1694 - Construction in Progress Other

Other assets not yet completed as of the balance sheet date (fabricated assets, internally generated software)

1698 - Accum Amortization Licenses

Amortization of software licensing agreement.

1699 - Other Long Term Assets

All long term assests not fitting into any of the IACTs ranging from 1500 to 1698.

2000 - Accounts Payable Purchasing

Amounts owed to outside vendors for the purchase of goods or services that have been received by the University. These transactions are produced by, and reconciled to, the central Accounts Payable system.

2001 - Accounts Payable Other

Amounts owed to outside vendors for the purchase of goods or services that have been received by the University. These transactions are accrued manually outside the central Accounts Payable system.

2010 - Unearned Revenue-Current

Revenue cash receipts not yet earned and will be recognized within the next year.

2011 - Unearned Rev-Intdept

Unearned revenue for interdepartmental use.

2020 - Salaries Payable

Amount owed to university employees for salaries earned in the current month that will be paid on the first day of the next month. These transactions are produced by and reconciled to the central Payroll system.

2021 - Salaries Payable Other

Amounts owed to university employees for salaries earned that are not included in IACT 2020-Salaries Payable. These transactions are accrued manually outside the central Payroll system.

2022 - Wages Payable

Wages owed, but not paid.

2025 - Comp Ab - Vacation - Current

Current portion of vacation payout owed, but not paid.

2026 - Comp Ab - Sick Current

Current portion of sick leave payout owed, but not paid.

2027 - Early Retire Pay Short Term

Current portion of Early retirement owed, but not paid.

2028 - Unpaid Claims Liabilities

For Accounting & Financial Reporting use only. Estimated obligations for University of Iowa physicians, employee medical and dental benefits and property claims.

2040 - Interest Payable

Interest accrued on University obligations, but not paid.

2050 - Bonds Payable Current

Current portion of outstanding bond obligations owed by the University.

2056 - Grant Received in Advance

To record grant amounts received in advance of meeting requirements other than timing based on GASB 65. This amount is reported as a deferred inflow on the Statement of Revenues, Expenses, and Changes in Net Position.

2060 - Notes Payable Current

Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash.

2065 - Student Loans Payable

For Loan Fund Only (FUND 530).

2070 - Capital Lease Payable Current

Contract obligation for which the University of Iowa has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash.

2100 - Accounts Pay Accts Rec Credits

Balance owed to individuals and third party payers for credit balance accounts in the UIHC patient accounting system.

2160 - Due To Third Parties

Reimbursement owed to third party payers for patient services when interim payments exceeded allowable reimbursement during the past year.

2170 - Interdepartmental A/P

The balance of an obligation due to another entity within the University. This IACT must be used in conjunction with 1170-Interdepartmental A/R. The WhoKey to whom the obligation is due must use IACT 1170.

2195 - Other Current Liabilities

Other current liabilities not defined to another liability IACT in the range of 2000-2299.

2310 - Unearned Revenue-Noncurrent

Revenue cash receipts not yet earned and to be recognized in accounting periods after the next year.

2325 - Comp Ab - Vacation - Non Cur

The non current portion of vacation payout owed, but not paid.

2326 - Comp Ab - Sick NonCurrent

The non current portion of sick leave payout owed, but not paid.

2327 - Early Retirement Pay Long Term

The long-term portion, which is for periods after one year from the report date, of early retirement benefits owed.

2329 - Pension Liability

Net pension liability based on GASB 68-Accounting and Financial Reporting for Pensions.

2330 - Net OPEB Oblig LT P&S Fac

The long-term portion, which is for periods after one year from the report date, of other postemployment benefit obligations.

2331 - Net OPEB Oblig LT Merit

The long term portion, which is for periods after one year from the report date, of merit post employment obligations.

2350 - Bonds Payable

Non current portion of outstanding bond oligations owed by the University.

2355 - Unamortized Bond Prem/Discount

Premium/Discount associated with sale of bonds payable . This premium/discount is amortized over the life of the bonds.

2356 - Debt Refunding Gain

To record the debt refunding gain calculated based on the formula prescribed by GASB. This amount is reported as a deferred inflow on the Statement of Revenues, Expenses, and Changes in Net Position.

2357 - Pension Deferred Inflows

Pension deferred inflows derived from (1) difference between expected and actual experience, (2) difference between projected and actual investment and (3) entity contributions from fiscal year of measurement.

2360 - Notes Payable

Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash.

2361 - Notes Payable Immic

Note Payable to the University of Iowa from Iowa Medical Mutual Insurance Company.

2370 - Capital Lease Payable

Contract obligation for which the University has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash.

2380 - Federal Loan Contributions

Federal contribution to loan programs. Refundable to government upon termination of loan programs

2399 - Other Long Term Liabilities

Other long-term liabilities not defined to another liability IACT in the range of 2300-2398.

2530 - Grants and Contracts

Unencumbered funds held by the University that may only be spent under the terms and conditions of a grant or contract. This IACT is used to represent fund balance for funds 500, 510 and 520.

2535 - Scholarships

Unencumbered funds held by the University that may only be disbursed as a scholarship. This IACT is used to represent fund balance for fund 525.

2540 - Loans

Unencumbered funds held by the University that may only be disbursed as a student loan under the terms and conditions of a grant or contract. This IACT is used to represent fund balance for fund 530.

2550 - Endowments

Endowment funds not spent. This IACT is used to represent fund balance for funds 560 and 561.

2575 - Renewals and Replmts Rsrv Rstr

Funds accumulated for compliance with bond resolutions or other legal agreements for the repair and alteration of buildings. This IACT is used to represent fund balance for funds 700, 705, 710, 725, 735 and 740.

Unencumbered funds held by the University that have been internally designated for endowment purposes. This IACT is used to represent fund balance for fund 562, 580, and 581.

2800 - Undesignated

Funds for which no purpose has yet been specifically designated. This IACT is used to represent fund balance for fund 660.

2900 - Net Investment In Plant

The fund balance for Investment in Plant Fund. This IACT is used to represent fund balance for funds 900.

2999 - Specif Pur Unrsrv Desig Fd Bal

Includes all other fund balance items for specific purposes unreserved-designated not specified in IACTs ranging from 2600 to 2998. This IACT is used to represent fund balance for funds 950, 951, 952, 960, 970, 975, 980, 989, 990, 991, 992, 993, 994 and 999.

3000 - Payroll Adjustment Central Use

To credit back Payroll for salary advances to monthly employees who were issued checks after the first of the month (this credit occurs after the following month's check is issued).

3010 - Close Out Revenue Budget

(For Accounting & Financial Reporting use only). Used at fiscal year end to close out state appropriated revenue budgets.

3020 - Prior Period Adjustments

(For Accounting & Financial Reporting use only)

3030 - Non-Recurring Adjustments

Revenue adjustment that is non-recurring and a material amount to warrant using this account to distinguish it from recurring operating revenue.

3050 - Expended For Plant Facilities

The gross amount of all assets capitalized.

3052 - Non Cash Adj Capitalized Asset

Adjustments made by Capital Assets Management.

3053 - Non Cash Adjust Land Improve

Adjustments made by Capital Assets Management.

3054 - Non Cash Adjust Infrastructure

Adjustments made by Capital Assets Management.

3055 - Non Cash Adjustments Buildings

Adjustments made by Capital Assets Management.

3060 - Bond Proceeds

Cash received from the sale of bonds.

3075 - Retirement Of Indebtedness

The principle portion of debt retired.

3100 - Med Dent Serv Plan Close Out

Used at year-end only for the College of Medicine and the College of Dentistry. Used within fund 240, 241 & 242 only. (Must be recorded with 7100 - MEDICAL/DENTAL SERV PLAN CLOSE OUT).

3340 - F and A Costs Recov Fed Direct

Facilities and Administrative costs recovered for all Federal awards made directly to the University. (Must be recorded with 7340 - REIMBURSED F&A COSTS-FED PASS THRU).

3345 - F and A Costs Rec Fed PassThru

Facilities and Administrative costs recovered for all Federal awards made to the University through another primary recipient of Federal funds, including other State of Iowa entities. (Must be recorded with 7345 - REIMBURSED F&A COSTS-FED PASS THRU).

3350 - F and A Costs Rec Oth Gov Ent

Facilities and Administrative costs recovered for all awards made to the University by governmental entities, other than the State of Iowa, where Federal funds are not involved. (Must be recorded with 7350 - REIMBURSE F&A COSTS-OTHER GOVT ENT).

3355 - F and A Costs Recovered State

Facilities and Administrative costs recovered for all awards made to the University by other State of Iowa entities, where Federal funds are not involved. (Must be recorded with 7355 - REIMBURSED F&A COSTS-STATE-DIR).

3360 - F and A Costs Recov Private

Facilities and Administrative costs recovered for all awards made to the University by non-federal, non-governmental organizations. (Must be recorded with 7360 - REIMBURSED F&A COSTS-PRIVATE).

3400 - Non Revenue Receipts

Receipts not recognized as revenue such as proceeds received from the sale of investments.

3405 - Federal Direct Loan Receipts

Receipt of Federal funds (USDOE) passed through the University for the issuance of student loans from the William D. Ford Direct Loan Program.

3410 - Trf From Escrow/Trust Pay Agen

Cash received from an escrow/trust account or bond paying agent.

3415 - Insurance Reimbursement

Receipt of insurance settlements.

3502 - M Tfr Stdt Fees Debt Serv

The movement of Student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7502 - M/TFR:STDT FEES/DEBT SERV).

3505 - M Tfr Non Stdt Fees Debt Serv

The movement of Non-student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7505 - M/TFR:NONSTDT FEES/DEBT SERV).

3510 - M Tfr Renewals and Replacement

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from Current Funds Unrestricted to Retirement of Indebtedness Plant Funds. (Must be recorded with 7510 - M/TFR:RENEWALS AND REPLACEMENT).

3515 - M Tfr Capital Improvements

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from Current Funds Unrestricted to Retirement of Indebtedness Plant Funds, specifically for capital improvements. (Must be recorded with 7515 - M/TFR:CAPITAL IMPROVEMENTS).

3520 - M Tfr Operations & Maintenance

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds Unrestricted and Plant Funds. (Must be recorded with 7520 - M/TFR:OPERATIONS AND MAINTENANCE).

3525 - M Tfr SEOG Matching Grant

The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds and Loan Fund. (Must be recorded with 7525 - M/TFR:SEOG MATCHING GRANT).

3530 - M Tfr Loan Fund Matching Grant

The movement of moneys between funds as mandated by a legal agreement, typically between the General Education Fund and Loan Fund. (Must be recorded with 7530 - M/TFR:LOAN FUND MATCHING GRANTS).

3535 - M Tfr Endow & Sim Funds Match

The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds and Endowment and Similar Funds. (Must be recorded with 7535 - M/TFR:ENDOW & SIMILAR FUND MATCHING).

3540 - M Tfr Current Funds Restricted

The movement of moneys between funds as mandated by a legal agreement, typically between Current Funds Unrestricted and Current Funds Restricted. (Must be recorded with 7540 - M/TFR:CURRENT RESTRICTED FUNDS).

3545 - M Tfr EOY Adjustments

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds and Plant Funds, specifically for end of year adjustments. (Must be recorded with 7545 - M/TFR:EOY ADJUSTMENTS).

3550 - V Tfr Intra Org

The movement of moneys within the same Organizational Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with 7550 - V/TFR:INTRA ORG).

3555 - V Tfr Intra Dept

The movement of moneys within the same Departmental Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with 7555 - V/TFR:INTRA DEPT).

3560 - V Tfr Renewals and Replacement

The movement of moneys for the purpose of renewal and replacement of fixed or movable assets, typically from Current Funds Unrestricted to Renewals & Replacement Plant Funds. Similar to 3510 - M/TFR - RENEWALS AND REPLACEMENTS, but is not due to an external legal document. (Must be recorded with 7560 - V/TFR:RENEWALS AND REPLACEMENTS).

3565 - V Tfr Capital Improvements

The movement of moneys to Plant Funds for the purpose of providing funding for capital improvements. Similar to 3515 - M/TFR - CAPITAL IMPROVEMENTS, but is not due to an external legal document. (Must be recorded with 7565 - V/TFR:CAPITAL IMPROVEMENTS).

3570 - V Tfr Operations & Maintenance

The movement of moneys for the purpose of providing funding for operations and maintenance. Similar to 3520 - M/TFR - OPERATIONS AND MAINTENANCE, but is not due to an external legal document. (Must be recorded with 7570 - V/TFR:OPERATIONS AND MAINTENANCE).

3580 - V Tfr Loan Funds

The movement of moneys to Loan Fund, typically from Current Funds provided on a voluntary basis and not as mandated by a legal agreement. (Must be recorded with 7580 - V/TFR:LOAN FUNDS).

3585 - V Tfr Quasi Endowment Funds

The movement of moneys to Quasi-Endowment Fund (funds functioning as Endowment), typically from Current Funds, provided on a voluntary basis and not as mandated by a legal agreement. (Must be recorded with 7585 - V/TFR:QUASI-ENDOWMENT FUNDS).

3589 - V Tfr - Monthly Adjustments

The movement of moneys on a voluntary basis and not mandated by a legal agreement. Utilized by UIHC on a monthly basis as part of their month end closing process.(Must be recorded with 7589 - V/TFR:MONTHLY ADJUSTMENTS).

3590 - V Tfr EOY Adjustments

The movement of moneys on a voluntary basis and not mandated by a legal agreement. (Must be recorded with 7590 - V/TFR:EOY ADJUSTMENTS)

3595 - V Tfr Other Purposes

The movement of moneys on a voluntary basis and not mandated by a legal agreement, that is not specific to IACTs 3560 through 3594. (Must be recorded with 7595 - V/TFR:OTHER PURPOSES).

3596 - V Trf Depreciation

Used to fund depreciation from the current to the plant funds. (Must be recorded with 7596 - V/TRF - DEPRECIATION).

3597 - V Trf Capital Assets

(Central Use Only). Asset net book value transferred to a department. (Must be recorded with 7597 -V/TRF:CAPITAL ASSETS).

3598 - M Tfr Funds Into Bank Account

(Central Use Only). (Must be recorded with 7598 - M/TRF:FUNDS OUT OF BANK ACCOUNT).

3599 - V Tfr Funds Into Bank Account

(Central Use Only). (Must be recorded with 7599 - V/TRF:FUNDS OUT OF BANK ACCOUNT).

4000 - State Appropriations

State of Iowa support for General Educational Funds, Oakdale Campus, Specialized Child Health Services, Psychiatric Hospital, Center for Disabilities & Development, Hygienic Lab, Plant Fund, and other similar programs.

4002 - State Appr Tuition Replacement

General Educational Funds' appropriations for Academic Building Bonds and Debt Service.

4012 - Allocated Revenue

Revenue awarded on grants and contracts that is equivalent to the original budget or increase/decrease in the budget.

4020 - Tuition

Base tuition, including supplemental rates, assessed to students based on residency, major program of study, and number of credit hours. Rates are proposed via the Provost Office/Finance & Operations. Board approval is required.

4022 - Mandatory Fees

Charged to each student, these fees provide a distinct resource to respond to specific needs of students. Fees are proposed via the Provost Office/Finance & Operations. Board approval is required.

4023 - Course Fees

Cost-based fees that are based on unusual and/or extraordinary consumable-type costs associated with offering a course. Fees are proposed via the UI Misc Fees Committee.

4024 - Program & Other Fees

Student fees that are not defined to any other category.

4026 - Misc Academic & Admin Fees

Students pay only the fees that apply to their programs, interests, or needs. Includes Regent Common & University/Program Specific fees. Common fees exist across Regent Institutions (SUI/ISU/UNI) such as Application, Applied Music, Billing, Registration, etc. University/Program Specific fees are unique to each Regent Institution and include college-wide fees. Fees are proposed via the UI Misc Fees Committee. Board approval is required.

4039 - Federal Capital Grant Match

Used to record funds from the Federal government into fund 670, Gifts and Grants, for capital projects. (Central use only.)

4040 - Grts Contracts Federal Direct

Receipts for awards made directly to the University from the Federal government. Only allowed with fund 510. (Central use only.)

4045 - Grants Contracts Fed Pass Thru

Receipts for awards made to the University that originate with the Federal government, but pass through another recipient (Pass Thru funds), including other State of Iowa entities. Only allowed with fund 510. (Central use only.)

4050 - Grts Contracts Other Govt Ent

Receipts for awards made to the University from other governmental entities, other than the State of Iowa, where Federal funds are not involved. Only allowed with fund 500. (Central use only.)

4055 - Grants Contracts State Direct

Receipts for awards made to the University from other State of Iowa entities where Federal funds are not involved. Only allowed with fund 500. (Central use only.)

4060 - Grants Contracts Private

Receipts for awards made to the University by non-federal, non-governmental organizations where Federal funds are not involved. Only allowed with fund 500. (Central use only.)

4064 - Gifts Endowments

Gifts for endowments.

4067 - Gifts Individuals

Gifts from individuals.

4068 - Gifts Foundations

Gifts from private tax-exempt entities established and operated exclusively for charitable purposes excluding the University of Iowa Foundation, company foundations or quasi-government agencies such as the National Science Foundation.

4069 - Gifts UI Foundation

Receipts from University of Iowa Foundation in the form of gifts.

4070 - Gifts Corporations Businesses

Gifts from corporations, partnerships and cooperatives organized for profit. Includes corporations owned by individuals and families and other closely held companies; business-sponsored foundations created and funded exclusively by their companies; and industry trade associations.

4071 - Gifts Religious Organizations

Gifts from churches, synagogues, and temples and their denominational entities.

4072 - Gifts Fund Raising

Receipts from fund-raising activities.

4073 - Gifts Other Organizations

Gifts from all other organizations not previously defined.

4098 - Gifts In Kind Capital Assets

Receipt of equipment from an outside entity meeting the criteria for asset capitalization as established in the University Operations Manual (Section V, Chapter 12).

4100 - Interest Income Other

A central budget account for interest income for State Appropriated Funds, and/or interest income actually received not specific to IACTs 4101 through 4105.

4101 - Interest Income Investments

Interest income received on specific securities held by the University.

4102 - Inter Inc Endow Spec Security

Interest income received on specific securities as held by the Endowment Fund of the University.

4103 - Int Divs Endowment

Interest income received on funds held by the Funds Managers of the Endowment Fund of the University.

4104 - Int Inc Fnds Held Trust By Oth

Interest income received on funds held in trust for the University.

4105 - Interest Income Stdt Loans Rec

Interest income received on Student Loans held by the University.

4111 - Dividend Income Investments

Income received in the form of dividends from stocks held by the University.

4112 - Dividend Income Endowment

Income received in the form of dividends from stocks held by the Endowment Fund.

4114 - Div Inc Fnds Held Trust By Oth

Income received on stock investments for funds held in trust by others.

4120 - Cap Gains On Sale Of Invstmt

Gains on the sale of investments.

4121 - Real Gains Losses Endowment

Gains on the sale of investments held by the Endowment Fund of the University.

4122 - Cap Losses Investment Sale

All realized losses on the sale of investments.

4125 - Unrealized Gain Loss On Invest

(Central Use Only). Revenue account used to record unrealized gains and losses in adjusting book value of investments to fair value.

4131 - Treasurers Temp Income Dist

(Central Use Only)

4133 - Endowment Income Distribution

(Central Use Only)

4134 - Quasi Endowment Income Distrib

(Central Use Only)

4198 - Investment Fees(contra-income)

Investment fees, such as, management, consulting, custodial and others necessary for generating investment income. This is a contra-revenue account. (For Central Use Only).

4199 - Interest Income - Interdept

Income generated from charging departments for Equipment Purchase Program & Internal Loans. (For Interdepartmental Use Only).

4210 - Ticket Sales Interdepartmental

Revenue from tickets sold to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4211 - Ticket Sales Non Taxable

Receipts/revenue from tickets sold to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4212 - Ticket Sales Taxable

Receipts/revenue from tickets sold to employees, students, and the general public, subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4220 - Workshops Semin Conf Interdept

Revenue from conferences, institutes, seminars, short courses, summer camps, and workshops charged to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4221 - Workshops Semin Conf Non Tax

Receipts/revenue from conferences, institutes, seminars, short courses, summer camps, and workshops. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4230 - Food Service Sales Interdepart

Revenue from food service sales to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4231 - Food Service Sales Non Taxable

Receipts/revenue from cafeterias, restaurants and vending machines to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4232 - Food Service Sales Taxable

Receipts/revenue from cafeterias, restaurants and vending machines to entities or individuals subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4240 - Advertising Income Interdepart

Revenue from advertising services sold to another University department. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4241 - Advertising Income Non Taxable

Receipts/revenue from advertising sold to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4242 - Advertising Income Taxable

Receipts/revenue from advertising sold to entities or individuals subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4250 - Contract Revenue Interdepartmt

Room and board contract revenue as controlled by Residence Services sold to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4251 - Contract Revenue Non Taxable

Room and board contract revenue as controlled by Residence Services from individuals and external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4260 - Commissions Non Taxable

Commissions on vending machines, ticket sales, electronic games, telephone, fast food leases, concessions, ATM. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4265 - Royalties Non Taxable

Royalties for copyrights and patents. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4270 - Publication and Subs Interdept

Revenue from the sale of publications and subscriptions, e.g., revenue received by the Publications Order Department, U of I Press, and from the sale of departmental publications to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4271 - Publications and Subs Non Tax

Receipts/revenue from the sale of publications and subscriptions to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4272 - Publications Subscriptions Tax

Receipts/revenue from the sale of publications and subscriptions to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4280 - Parking Fees Non Taxable

Permit sales and meter revenue. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4290 - Guarantee Pay Non Taxable

Settlements received from and paid to other schools (contra account) for Athletic events. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4310 - Equip Rental and Fac Interdept

Revenue from the rental of facility space and equipment to other University departments. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4311 - Equip Rental and Facil Non Tax

Receipts/revenue from the rental of equipment and facilities to external entities. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4312 - Equip Rental and Facility Tax

Receipts/revenue from the rental of equipment and facilities to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4320 - User Fees Interdepartmental

Revenue generated by fees charged to other University departments for which another institutional account does not apply. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4321 - User Fees Non Taxable

Receipts/revenue generated by fees charged to external entities for any purpose which does not more appropriately fit in any other account. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4322 - User Fees Taxable

Receipts/revenue generated by fees charged to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4349 - Pat Svc Recpts Unalloc Non Tax

A temporary holding account for patient service revenues which are later redistributed to specific patient service revenue Master File Keys at the end of each month. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4350 - Pat Svc Inpat Svc Indig Intdpt

Gross charges to other University departments for patient services provided to indigent inpatients. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4351 - Pat Svc Inpat Svc Indi Non Tax

Gross charges other than those assessed to other University departments for patient services provided to indigent inpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4355 - Pat Svc Inpati Svc Pay Intrdpt

Gross charges to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4356 - Pat Svc Inpati Svc Pay Non Tax

Gross charges other than those assessed to other University departments for patient services provided to paying inpatients. Paying patients are patients whose primary payor is any payor except the State. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4360 - Pat Svc Outpat Svc Indig Intdp

Gross charges to other University departments for patient services provided to indigent outpatients. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4361 - Pat Svc Outpat Svc Indi Non Tx

Gross charges other than those assessed to other University departments for patient services provided to indigent outpatients. Indigent patients are defined by the conditions of the State appropriation for the Indigent Patient Care Program. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4365 - Pat Svc Outpat Svc Pay Intrdpt

Gross charges to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4366 - Pat Svc Outpat Svc Pay Non Tax

Gross charges other than those assessed to other University departments for patient services provided to paying outpatients. Paying patients are patients whose primary payor is any payor except the State. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4368 - Patient Svc Capitation Non Tax

Money for UI Care that is used to pay for Medical Services. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4370 - Pat Svc Contract Allow Contra

Deductions from gross patient service revenue for the difference between full charges and amounts realizable from third party payors under contractual agreements.

4375 - Pat Svc Charity Care Contra

Deductions for services provided to non-indigent patients unable to pay under established policies.

4376 - Patient Svc Charity Care Indig

Deductions for services provided to indigent patients unable to pay under established policies.

4380 - Patient Svc Other Adjmt Contra

Deductions from patient charges for adjustments determined by established policies or administrative decisions.

4381 - Patient Svc Other Adjmts Admin

Deductions from patient charges for adjustments determined by administrative decisions.

4390 - PatSvc Cash Basis Adj Non Tax

(Health Care Units Use Only)

4400 - Other Sales and Srvcs Intrdept

Revenue for sales of goods or services to another University department not defined to any other, more specific, interdepartmental revenue IACT. This IACT should not be used for sales to Agency Funds (950-989) - see taxable or nontaxable revenue IACTs. This IACT should not be used for sales from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510); IACT 4403 is required to record these sales.

4401 - Other Sales and Srvcs Non Tax

Revenue for sales and services not defined to any other revenue IACT. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4402 - Other Sales Svcs Tax-6 percent

Revenue for sales and services, not defined to any other revenue IACT, subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4403 - Sales Chrg FedGrants-Interdpt

REQUIRED to record revenue for sales of goods or services from University service centers (fund 261 accounts) when charging internal University customers' Federally sponsored project accounts (fund 510). Other UI accounts that are not service centers can optionally choose to record revenue for sales of goods or services to Federally sponsored project accounts using this IACT. Refer to the Service Center Policy website for more information about the Accounting Guidelines for Service Centers (http://fa.fo.uiowa.edu/service-center-policy).

4404 - Other Sales Svcs Tax-7 percent

Revenue for sales and services subject to 7% sales tax, consisting of 6% state sales tax and 1% Local Option Sales Tax (LOST). Currently used only by Iowa Memorial Union and Athletics for online sales to other Iowa counties. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4410 - Parking Fines Non Taxable

Parking fines. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4411 - Iowa House Hotel Non Taxable

Revenue for Iowa House Hotel sales and services. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4415 - Other Fines Interdepartmental

Library fines and other miscellaneous fines to other University departments, excluding 4410 - PARKING FINES. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4416 - Other Fines Non Taxable

Library fines and other miscellaneous fines, excluding 4410 - PARKING FINES. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4520 - Cash Adj Over Short Non Tax

Adjustments for cash overages and shortages.

4525 - Loan Fees Misc Non Tax

For Loan Fund Only (FUND 530).

4530 - Reimb Stdt Loan Cancel NonTax

For Loan Fund Only (FUND 530).

4540 - Sales Salvag Scrp Recyc Intrdp

Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to another University department. This IACT should not be used for sales to Agency Funds (e.g., 950, 980).

4541 - Sales Salvag Scrp Recyc Non Tx

Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4542 - Sales Salvage Scrap Recycl Tax

Sales of non-capitalized equipment; cardboard, paper, etc. for recycling; and any other sale of salvage and scrap to individuals or entities subject to 6% sales tax. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4599 - Other Misc Rev Non Taxable

Revenue not categorized by any other IACT; nontaxable. Taxable sales are activities for which an admission fee is charged, including athletic events, theater, concerts, student organization activities, and others. The University also collects sales tax on sales of goods, food, and services which are available to the general public. (Operations Manual Part V., Chapter 10) Nontaxable sales are from goods and services rendered in fulfilling the University's purpose as an educational institution.

4600 - State Recpts Not Approp NonTax

Revenue from the State of Iowa that cannot be more appropriately classified as an appropriation.

Benefit package for General Service Staff paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.

5591 - Fringe Merit Exempt EIR

Benefit package for Merit Exempt staff paid by the University or a cash settlement agreed upon by the employee and the University based upon an approved Early Incentive Agreement.

5593 - Fringe-ME-Long Term Absences

General Service Staff who have had an excess of 720 hours used for vacation and sick leave.

5594 - Fringe-MX-Long Term Absences

Merit Exempt staff who have had an excess of 720 hours used for vacation and sick leave.

5598 - Fringe Gen Serv Staff Retirees

All benefits associated with General Service Staff retirees.

5610 - Fellowships Student

Job codes F_52 except tuition type payments for candidates including off-campus room and board for athletics only. (Must be used only with Function 80 - Scholarships and Fellowships).

5615 - Faculty Research Training

Rank codes F_11, F_12, F_13, F_14, F_15, F_16, F_17, PF and PM (Institutional Officers) for faculty that are appointed to research training grants. Cost can be charged to any funding source that permits these costs.(Can be used with any Function except 80).

5620 - Fellowships Non Student

Job codes F_52 except for tuition type payments for post-doctoral fellows. (Can be used with any Function except 80).

5630 - Pre and Postdoctoral Scholars

Job Code FP01.

5640 - Postdoctoral Fellows

Job Code FP02. (Can be used with any Function except 80).

5710 - Fringe Benefits Fellow Student

All benefits associated with 5610 - FELLOWSHIPS/STUDENT. (Must be used only with Function 80 - Scholarships and Fellowships).

5715 - Fringe Faculty Resch Training

All benefits associated with 5615 - FACULTY - RESEARCH TRAINING.

5720 - Fringe Ben Fellow Non Student

All benefits associated with 5620 - FELLOWSHIPS/NON-STUDENT. (Can be used with any Function except 80).

5730 - Fringe Ben Postdoc Scholars

All benefits associated with 5630 - POSTDOCTORAL SCHOLARS.

5740 - Fringe Benefits Postdoc Fellow

All benefits associated with 5640 - POSTDOCTORAL FELLOWS. (Can be used with any Function except 80).

5796 - Fringe Ben UI LTD Contribution

Health Insurance contribution for ex-employees who are out on Long Term Disability.

Athletics funding of student health insurance premiums (SHIP) for students who qualify under the NCAA Opportunity Fund program.

5977 - Wellness Membrshp Incent (REC)

Incentive to University employees for Rec Facility membership.

5978 - Personal Health Assessment

Payment made to a University employee for completing the Personal Health Assessment survey or winning the monthly incentive drawing; additionally, payments made to third parties for taxes associated with the prizes for the monthly drawing.

5979 - Awards Fringe Benefits

All benefits associated with 5997 - AWARDS.

5980 - COBRA benefits-dept funded

To capture the cost of University departments paying COBRA coverage on behalf of employees after termination or furlough and University employees not eligible for benefits, but University agrees to make exception to provide health insurance coverage.

5981 - AffordCareAct ben-dept funded

The cost of benefits for temporary employees who qualify under the Affordable Care Act by working a minimum of thirty hours per week. The benefits are funded directly by the department and are not part of the fringe benefits pool. Applies to temporary positions for faculty, professional & scientific, merit, and students.

Reimbursement of resident pay to the University, from outside institutions.

5994 - Jury Duty & Union Leave Reimb

Reimbursement of jury duty compensation when jury duty is taken as well as reimbursement of union leave.

5996 - State Agency Reimb Reissue

Extra compensation received by University of Iowa employees from other state agencies.

5997 - Awards

Awards paid.

5998 - Fringe State Ag Reimb Reissue

All benefits associated with 5996 - STATE AGENCY REIMB/REISSUE.

5999 - Salary Overpayments

Net overpayment due the institution. A net repayment amount is computed from the gross overpayment and posted until repaid.

6025 - Travel In State Fac and Staff

All faculty, staff & student employees, either full time or part time, who travel within the State of Iowa.

6026 - Travel Out State Fac and Staff

All faculty, staff & student employees, either full time or part time, who travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or to Canada. (Use 6027 - TRAVEL FOREIGN FAC AND STAFF for travel to foreign countries.)

6027 - Travel Foreign Fac and Staff

All faculty, staff & student employees, either full time or part time, who travel outside of Canada and the USA and it's possessions and territories.

6030 - Trav In State Student Trainee

Individual Students, Appointed Trainees, Fellows or Scholars who travel within the State of Iowa.

6031 - Trav Out State Student Trainee

Individual Students, Appointed Trainees, Fellows or Scholars who travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada. (Use 6032 - TRAVEL FOREIGN STUDENT TRAINEE for Trainee travel to foreign countries.)

6032 - Travel Foreign Student Trainee

Individual Students, Appointed Trainees, Fellows or Scholars who travel outside of Canada and the USA and it's possessions and territories.

6034 - Travel In State Group or Team

All official group/team travel within the state of Iowa which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.

6035 - Travel Out State Group or Team

All official group/team travel outside the state of Iowa which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.

6036 - Travel Foreign Group or Team

All official group/team travel outside of Canada and the USA and it's possessions and territories which is processed under one primary sponsor, coach or faculty member's name, but includes expenses for the group as a whole. This includes student group, athletic team and other UI sponsored group travel.

6040 - Travel In State Consultant

Individuals paid on contract to act as consultants who are reimbursed for travel within the State of Iowa.

6041 - Travel Out State Consultant

Individuals paid on contract to act as consultants who are reimbursed for travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada.

6045 - Trav In State Patient Subject

Patients and volunteers for research studies (Research Subjects) who are reimbursed for travel within the State of Iowa to and/or from the site where they receive certain research services as specified in the terms of a grant or contract.

6046 - Trav Out State Patient Subject

Patients and volunteers for research studies (Research Subjects) who are reimbursed for travel to and/or from the site where they receive certain research services as specified in the terms of a grant or contract outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or Canada.

6050 - Travel In State Recruit

Job applicants who are reimbursed for travel to and from interviews at the University of Iowa.

6051 - Travel Out State Recruit

Job applicants who are reimbursed for travel to and from interviews which are held at sites outside the State of Iowa.

6055 - Travel In State Other

Non-employees who are reimbursed for travel within the State of Iowa. Including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.

6056 - Travel Out State Other

Non-employees who are reimbursed for travel outside of the State of Iowa to any of the other 49 states, any possessions and territories of the USA, or to Canada. Including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.

6057 - Travel Foreign Other

Non-employees whose travel outside of Canada, the USA and it's possessions and territories is funded by the University of Iowa, including but not limited to those who participate in sponsored activities such as conferences, advisory board activities, etc.

6058 - Motor Vehicle Rental

Daily and monthly charges from University of Iowa Motor Pool for vehicles and renting vehicles from an outside vendor for purposes other than those included for travel vouchers.

6060 - Moving

Payments made to businesses or government agencies for moving expenses, and moving expenses reimbursed to employees.

6062 - Disloc Costs Emp Housing Allow

Housing expenses to students for clinical rotation and certain other pre-approved relocation costs reimbursed to employees.

6065 - Supplies Budget Use Only

Budget account for all supplies charged to IACTs ranging from 6070 to 6199. (Use in Budget Amount Class Only).

6070 - Office Supplies

Supplies regularly used by individuals engaged in written communications, record keeping, storage of supplies/data and other similar activities. Includes writing instruments, paper, toner cartridges, scissors, rulers, file folders, envelopes, paper clips, binders, and rubber bands.

6075 - Books Periodic Subscrp Non Lib

Books, periodicals and subscriptions which are not part of the capitalized library collection. (See University Operations Manual Section V, Chapter 12 for rules on the purchase and capitalization of library and non-library books.)

6080 - Software Non Capitalized

Software purchased for less than $500,000 per copy and license or has a useful life of less than two years as written in Section V, Chapter 12 of the University Operations Manual. The threshold for UIHC organizational units is $5,000, this includes Org Units 03, 65-89, 93 and 94. Software maintenance agreements are classified under 6407 - IT SOFTWARE MAINTENANCE & FEES. The threshold change from $5000 to $500,000 was effective 7/1/2009.

Includes servers, switches, routers, access points, SANs, firewalls, load balancers, or other related equipment. (The type of data storage referenced in this Iacct is typically purchased by IT staff)

6085 - Equip Purchases Non Capitalize

Any equipment purchase with a per quantity price less than $5000. (See the University Operations Manual Section V, Chapter 12 for the official rules concerning capitalization.)

6090 - Medical Care Supplies

Both disposable and reusable supplies for the care and treatment of medical and dental care including lab supplies, surgical instruments, x-ray film and telescopes.

6100 - Custodial Supplies

Supplies used in the routine cleaning and maintenance of buildings and grounds.

6110 - Uniform Textile and Rel Supply

Work clothing and textile supplies including safety apparel, shoes, rugs and linens.

6115 - Non Clinical Laboratory Supply

Disposable and reusable materials used for non-clinical activities performed in laboratories including glassware, chemicals, solvents, and liquid reagents. Does not include items identified as 6070-Office Supplies.

6120 - Animals and Animal Supplies

Animals and supplies associated with their care utilized for instruction and research purposes.

6125 - Food For Instruction and Rsrch

Food items purchased for instructional use in educational programs or courses, or for research studies either involving research subjects/patients under the study or where specifically approved as part of the project activity. For meals and refreshments provided to university employees or external participants see 6135 or 6137. Food items purchased to be used in laboratories as a supply should use institutional account 6115. Allowed on sponsored projects (funds 500/510).

6130 - Drugs

Includes commercial drugs and pharmaceuticals dispensed to patients and/or utilized in instruction/research.

6135 - Foodstuffs Not For Resale

Food, beverages, and if applicable preparation and stores overhead costs associated with meals prepared for consumption at University sponsored activities or events, either on or off campus. For food purchased for resale inventory use institutional accounts 6600 or 6605. Some examples of sponsored activities or events include (but are not limited to): Residence Services, Athletic Training Table, Campus Cafeterias, University Hospitals and Clinics, IMU Foodservices, University Center for Conferences, Summer Camps and Clinics.
Not allowed on sponsored projects (funds 500/510).

6137 - Food and Beverages

Meals and refreshments provided during formal business meetings and other campus wide events that have a direct business purpose. These could include (but are not limited to): Recruitment, Meetings or events that must occur during a recognized meal time, Employee or student appreciation events. Rarely allowed on federal sponsored projects (fund 510).

6140 - Food Service Supplies Non Food

Supplies used primarily by dietary and food service departments including paper and plastic products.

6145 - Fuel

Gas, oil, coal, etc. used for either transportation or Facilities Management utility generation.

6199 - Other Supplies

Supplies and materials not specified in IACTs 6070 through 6198 including certificate and diploma folder, maps and photographic supplies.

6200 - Prof and Non Medical Services

Payments to individuals, businesses and governmental agencies for non-medical professional services. Payments for attorney and/or legal fees, use 6201 - PROF ATTORNEY & LEGAL SERVICES. For payments to the State of Iowa Auditor's Office, use 6220 - AUDITOR OF STATE SERVICES.

6201 - Prof Attorney & Legal Services

Payments to individuals, businesses and governmental agencies for attorney and legal fees.

6202 - Consultant Services

Payments to businesses, individuals and governmental agencies for consultant fees. For payments to University employees, use 5984 - CONSULTANT SERVICES.

6203 - Prof Svcs Employment Agency

Payments to employment agencies for temporary staffing.

6204 - IT Ext Consulting & Prof Svcs

Consulting and Professional Services purchased from outside vendors, typically for purposes of software development, IT consulting, Telecommunications, and implementation.

Similar to 6205 - MEDICAL AND DENTAL SERVICES, identifying inpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.

6207 - Medical Serv Outpatient Grants

Similar to account 6205 - MEDICAL AND DENTAL SERVICES, identifying outpatient expenditures only. May be used for any fund, but required for Grants/Contracts instead of 6205 - MEDICAL AND DENTAL SERVICES.

6210 - Publication Costs

All costs associated with publication jobs performed by either the University Printing Department or outside vendors including composition, typesetting and binding.

6212 - Copy Charges

Any costs associated with copy center or departmental photocopy charges.

Use only if a more specific account is not available and the service is provided by a University department. Examples are Central Research Facilities services, Daily Iowan bulletin, Facilities planning design fees and on-campus lodging (Iowa House).

6220 - Auditor Of State Services

All payments to the State of Iowa Auditor's Office.

6223 - IT Outsourced Services

IT Services purchased from outside providers, includes:

a. Cloud Services for storage or compute cycles

b. Software as a Service (Saas)

c. Infrastructure as a Service (IaaS)

d. Third party support for system administration
inclusive of upgrades, bug and security fixes,
patches, etc. to hardware specific code

e. Software Development or application support from
a third party

f. Data Center Space/Services

6225 - Laundry and Dry Cleaning

Any laundry or dry cleaning costs including cleaning furniture and rugs.

6230 - Subcontract Subject To F and A

Payments made for the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.

6231 - Subcontract Not Sub To F and A

Payments exceeding the first twenty-five thousand dollars of a formal agreement between the University and other organizations who provide substantive scientific or programmatic services.

6235 - Other Services

Services (excluding those provided by University Departments) not specified in accounts 6200 through 6231. Includes the following but is not limited to:

a. Advertising Costs

b. Awards/ Grievance Settlements

c. Bands and Orchestras

d. Continue Education Credit Programs

e. Film/Microfilm

f. Graphic & Video Art

g. Official Publication for Bids

h. Recycling

i. Sanitary Landfill

j. Storage (Other than Record Storage or Electronic
Data Storage)

k. Tickets for University Events

6237 - Capital Cost Funding Transfer

Capital project costs are restricted to the plant funds. Some fund sources, such as grants (including FEMA funded Flood costs), require costs be posted to the account.
This institutional account is to be used when actual funding cannot be moved to the project account and costs cannot be moved to the fund source. It is treated as an expenditure in the fund source account and as a funding entry in the capital project account.

6238 - Capital Project Offsets

To record utility offset non-capital costs in capital projects.

6240 - Research Participation Subject

Payments to individuals for being a Research Subject and participating in a study (including Blood Donors).

Freight not included on supply or equipment invoices. Charge those freight costs to the supply or equipment account. Freight includes General Stores and ITS academic computing delivery and external carrier services.

6250 - Postage

All postage costs including insurance, permits and certified/registered mail fees.

6260 - Repair Maint Bldg and Land Imp

Services and supplies required for repairs to buildings and land improvements including building repairs, replacement or alteration and relocation.(All entries require a building number or other improvement number in the cost center element.)

6265 - Repair Maint Equipment

Services and supplies required for repairs to equipment. Includes installation, relocation and service maintenance contracts for office equipment. Does not include computer hardware; repair and maintenance expense for computer hardware must be recorded using IACT 6266.

Charges or the portion of which remain constant from month to month, includes:

a. telephone line monthly service

b. data circuit monthly service

c. incoming toll-free monthly service

d. In WATTS lines

e. instrument rentals

f. pagers & paging services (monthly fee)

g. satellite down link

h. TELEX (monthly fee)

6275 - Telecommunication Variable Chg

Charges or the portion of which vary month to month based
on the level of usage, includes:

a. Data, Telephone or Cabling installation or other one- time charges. Excludes charges that are part of a new building (use account 6720 - BUILDINGS) or a major renovation (use 6260 - REPAIR MAINT BLDG AND LAND IMP)

Non-cash student aid for tuition including: Academic, Music, Summer and Workshops.(Must be used only with Function 80 - Scholarships and Fellowships).

6310 - Mandatory Fees Scholarships

Fees include computer fees, health insurance for foreign students and student health fees.(Must be used only with Function 80 - Scholarships and Fellowships).

6320 - Housing Scholarships

Payment only to Residence Services from Scholarship Accounts. Board, Dormitory Rooms, Linen Rental.(Must be used only with Function 80 - Scholarships and Fellowships).

6330 - Other Educ Purpose Scholarship

Miscellaneous Student Aid including fines and supplies.(Must be used only with Function 80 - Scholarships and Fellowships).

6340 - Cash Awards Scholarships

Support of students that is non-specific for its purpose. Includes off-campus housing 'non-payroll'.(Must be used only with Function 80 - Scholarships and Fellowships).

6350 - Grad RA/TA Tuition Costs

Cost of tuition for all graduate student RAs and TAs regardless of whether they are covered by the COGS agreement or not. Cost can be charged to any funding source that permits these costs.(Can be used with any Function except 80).

6360 - Grad RA/TA Mandatory Fees Cost

Cost of mandatory fees for all graduate student RAs and TAs regardless of whether they are covered by the COGS agreement or not. Cost can be charged to any funding source that permits these costs.(Can be used with any Function except 80).

Write off accounts of uncollectible accounts receivable net of recoveries.

6415 - Claims Expense

Payment to third party for claims against the University. For use by the Risk Management Office only.

6420 - Memberships

Memberships in professional and scientific organizations.

6430 - Rentals and Leases Noncapital

Rental and operating (non-capitalized) lease payments made to organizations, businesses, government agencies and individuals for use of property.

- Vehicle rental is included with 6058 - MOTOR VEHICLE RENTAL

- Multi-Use Copiers is included with 6431 - IT HARDWARE RENTALS AND LEASES

- Rentals of Information Technology Equipment is included with 6431 - IT HARDWARE RENTALS AND LEASES

6431 - IT Hardware Rentals and Leases

Rental and operating (non-capitalized) lease payments made to organizations, businesses, government agencies and individuals for use of Information Technology equipment. Includes printers and multi-use copiers.

6432 - Rent Lease Of Facility Noncap

Rental and non-capitalized lease payments for facilities including meeting room rentals and set up, real property rentals and residence halls. For payments made to individuals, use 5991 - RENTALS PAID TO INDIVIDUALS.

6435 - Lease Equip Purchase Acquisiti

Payments for leased equipment that do not meet the criteria for a capital lease as determined by Capital Assets Management.

6440 - Int Exp Fed Balances On Grants

Includes payments to federal agencies for interest earned on positive daily balances.

6445 - Interest Expense Late Payment

To record service charges for late payments to vendors.

6450 - Retirement Of Indebt Int Bonds

The payment of interest to bondholders out of Retirement of Indebtedness Plant Funds.

6460 - Retirement Of Indebt Int Notes

The payment of interest to holders of promissory notes on funds borrowed by the University out of Retirement of Indebtedness Plant Funds.

Effective for use FY2017: Costs for services provided by University Shared Services.(When using this institutional account, it must be used for both the debit and the credit).

6475 - Overhead University Admin Serv

The allocation of University Administrative Service costs to income-producing funds as calculated and charged by the University Business Office.(When using this institutional account, it must be used for both the debit and the credit).

6476 - Overhead Corp Org Admin Serv

The allocation of Corporation or Organizational Administrative Service costs as calculated and charged by a corporation or organizational unit to its departments. (Excludes State Appropriated Funds).(When using this institutional account, it must be used for both the debit and the credit).

6477 - Overhead Department Admin Serv

The allocation of Departmental Administrative Service costs as calculated and charged by a department to its sub departments including the Iowa Memorial Union, medical services, Facilities Management, and student fraternities and sororities. (Excludes General Education Funds and Special Purpose Appropriations and when this institutional account is used, it must be used for both the debit and credit).

6480 - Taxes

Taxes including excise, property, public school tuition and transportation, stock transfer, and unrelated business income taxes, penalties, and interest.

6485 - Loan Cancellations Principal

Loan Fund Only (FUND 530).

6490 - Loan Write Off Principal

Loan Fund Only (FUND 530).

6495 - Loan Collection Cost Principal

Loan Fund Only (FUND 530).

6500 - Amortization Bond Issuance Cst

A periodic allocation of the bond issuance costs over the term of the bond.

6501 - Amortization Licenses

Amortization expense software license agreement.

6510 - Depreciation Land Improvements

A periodic allocation of the estimated costs of expiring land improvements.

6515 - Depreciation Infrastructure

A periodic allocation of the estimated costs of expiring infrastructure.

6520 - Depreciation Buildings

A periodic allocation of the estimated costs of expiring buildings.

6530 - Depreciation Movable Equipment

A periodic allocation of the estimated cost of expiring movable equipment.

6540 - Depreciation Computer Software

A periodic allocation of the estimated cost of expiring computer software.

6597 - Goods Purchased Resale Freight

(Optional). Use only if you desire to track freight costs on purchases for goods for resale.

6598 - Credit Memos

Credits given by outside vendors that are applied against vendor invoices for items such as short shipments, damaged merchandise or incorrect pricing of the original product.

6599 - Goods Purch Resale Cash Discnt

(Optional). Use only if you desire to track discounts on purchases of goods for resale.

6600 - Goods Purch For Resale Perpetu

For computerized perpetual inventory systems that utilize the automated payable reduction feature designed for this account including acquisition and assembly costs (labor, freight, etc.), coal and fuel oil for inventory, and equipment (purchased for resale). (Contact Accounting & Financial Reporting if you have any questions about this IACT.)

6605 - Goods Prch For Resale Periodic

For either periodic or perpetual inventory systems not utilizing the automated payable reduction feature designed for goods classified under 6600 - GOODS PURCHASED (RESALE)-PERPETUAL including coal and fuel oil for inventory, equipment (purchased for resale), and food and beverage.(Contact Accounting & Financial Reporting if you have any questions about usage of this IACT.)

6610 - Cost Of Goods Sold

The total direct cost of goods sold.(Contact Accounting & Financial Reporting if you have any questions about usage of this IACT.)

6650 - Facilities Management Jobs

For Facilities Management use only.

6700 - Land Require Bldg

Either the cost of land purchased or the market value of land donated to the University as of the date acquired.(All entries require a building number or other improvement number in the cost center element.)

6710 - Land Improvements Require Bldg

(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) Costs incurred subsequent to the acquisition of land that are not directly related to a particular building including bicycle racks and paths, fences, grading, landscaping, shelters, Finkbine Golf Course, Football Practice Field, Track and Field Complex, and Varsity Tennis Courts and Lighting.(All entries require a building number or other improvement number in the cost center element.)

6715 - Infrastructure Require Bldg

(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) Costs incurred to purchase long-lived capital assets that are not land improvements or a building including bridges, bus stop shelters, irrigation systems, curbs, gutters, parking lots, roads, sidewalks, wells, tunnels, campus gas lines and compressed air lines, Museum of Natural History, and helicopter landing pad.(All entries require a building number or other improvement number in the cost center element.)

6720 - Buildings Require Building

(Only allowed in Plant Funds, FUND 050 with Function 70, FUND 210, FUNDS 600-740) The building components, additions and improvements that comprise the basic structure or function to service a building or other structure. Repair or renovation work is generally considered repair and should be coded to 6260 - REPAIR MAINT BLDG AND LAND IMP, unless it significantly adds to the estimated useful life of the building. Exclude those costs such as those due to strike, flood, fire, or other casualty, and the cost of abandoned construction. Examples include acoustical tile, air conditioning, elevators, heating systems, plumbing, roofing, external signs and wings. Contact Accounting & Financial Reporting if further clarification is necessary.(All entries require a building number or other improvement number in the cost center element.)

6730 - Non-IT Movable Equip Capitlzd

Moveable furniture, equipment, commissioned artwork, etc. meeting the following criteria for asset capitalization as established in the University Operations Manual Section V, Chapter 12. Equipment cannot be affixed to any part of a building, must have a useful life of more than one year, not purchased for resale and cost $5,000 or more. (Credit account 7055 - Gain Loss on Sale of Cap Asset for sales of equipment.)
Note: Information Technology equipment use 6731 - IT Equip Capitalized >5k.

Moveable furniture, machines, commissioned artwork, etc. meeting the following criteria for asset capitalization as established University Operations Manual Section V, Chapter 12. Equipment can not be affixed to any part of a building, must have a useful life of one or more year, not purchased for resale and cost $5,000 or more. (Credit 7055 - GAIN LOSS ON SALE OF CAP ASSET for sales of equipment.) Financed by leasing and determined to meet the criteria of a capital lease by Capital Assets Management.

6740 - Software Capitalized

Computer programs for which the University has purchased a usage license valued at $500,000 or more and has an estimated life of more than one year as written in Section V, Chapter 12 of the University Operations Manual. The threshold for UIHC organizational units is $5,000; this includes Org Units 03, 65, 70-89, 93, and 94. If the expenditure is for an upgrade and is greater than $500,000, the upgrade cost should be added to the original cost on the inventory listing. The threshold change from $5,000 to $500,000 is effective 7/1/2009.

6745 - Library Collection Capitalized

All Main Library and Law Library books, bound periodicals, microfilms, and other library items as defined in Section V, Chapter 12 of the University Operations Manual.

6747 - Leasehold Improvements

Improvements on leased property such as buildings, walks, landscaping, and certain types of permanent equipment, unless specifically exempted in the lease agreement, revert to the owner of the property upon termination of the lease.

(For Accounting & Financial Reporting use only). To record adjustments applicable to a prior period.

7030 - Non-Recurring Adjustments

Expense adjustment that is non-recurring and a material amount to warrant using this account to distinguish it from recurring operating expenses.

7055 - Gain Loss On Sale Of Cap Asset

Used to account for the deposit of proceeds from the sale of capitalized equipment.

7065 - Disposal Of Plant Facilities

Used to record the deletion of fixed assets retired during the year.

7075 - Retirement Of Indebt Prin Bond

The payment of the principal portion of an obligation out of Retirement of Indebtedness Plant Funds.

7080 - Retirement Of Indebt Prin Note

The payment of the principal portion of an obligation out of Retirement of Indebtedness Plant Funds.

7100 - Med Dental Serv Plan Close Out

Year end close out only and to be used within fund 980 through 994 by the College of Medicine and the College of Dentistry.(Must be recorded with 3100 - MEDICAL/DENTAL SERV PLAN CLOSE OUT).

7340 - Reimbursed F and A Fed Direct

Charges to Federal grants awarded directly to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3340 - F&A COSTS RECOV-FED GRTS/CNTR-DIR).

7345 - Reimbursed F and A Fed Pass T

Charges to Federal grants passed through other organizations to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3345 - F&A COSTS RECV-FED GRT/CNTR-PASS THRU).

7350 - Reimbursed F and A Other Govt

Charges to grants awarded to the University by other governmental entities (i.e. county, municipal, etc.) for recovery of Facilities & Administrative costs (Must be recorded with 3350 - F&A COSTS RECV-OTH GOV ENTS GRT/CNTR).

7355 - Reimbursed F and A State Direc

Charges to State grants awarded to the University for recovery of Facilities and Administrative costs. (Must be recorded with 3350 - F&A COSTS RECV-OTH GOV ENTS GRT/CNTR).

7360 - Reimbursed F and A Private

Charges to private grants awarded to the University for recovery of Facilities and Administrative costs. (Must be recorded with account 3360 - F&A COSTS RECOV-PRIV GRTS/CONTR).

7400 - Non Expenditure Disbursements

Identifies cash disbursements that affect any non-cash balance sheet items. Examples include audiovisual costs not chargeable, cash advances to departments or for travel, investment securities, student loan disbursements, and check cancelled into A/R and rewritten after deduction of charges.

7405 - Federal Direct Loan Disburseme

Disbursement of Federal funds (USDOE) passed through the University for the issuance of student loans from the William D. Ford Direct Loan Program.

7410 - Trf from Escrow/Trust/Pay Ag

Cash paid from an escrow/trust account or bond paying agent.

7502 - M Tfr Stdt Fees Debt Serv

The movement of Student Fee moneys between funds as mandated by bond resolution or other legal agreements typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3502 - M/TFR - STDT FEES/DEBT SERV).

7505 - M Tfr Non Stdt Fees Debt Serv

The movement of Non-student Fee moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3505 - M/TFR - NON-STDT FEES/DEBT SERV).

7510 - M Tfr Renewals and Replacement

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds.(Must be recorded with 3510 - M/TFR - RENEWALS AND REPLACEMENTS).

7515 - M Tfr Capital Improvements

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically from operating funds in Current Funds Unrestricted to Retirement of Indebtedness Plant Funds specifically for capital improvements.(Must be recorded with 3515 - M/TFR - CAPITAL IMPROVEMENTS).

7520 - M Tfr Operations and Maint

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds Unrestricted and Plant Funds.(Must be recorded with 3520 - M/TFR - OPERATIONS AND MAINTENANCE).

7530 - M Tfr Loan Fund Matching Grant

The movement of moneys between funds as mandated by a legal agreement, typically between the General Educational Fund and the Loan Fund.(Must be recorded with 3530 - M/TFR - LOAN FUND MATCHING GRANTS).

7545 - M Tfr EOY Adjustments

The movement of moneys between funds as mandated by bond resolution or other legal agreements, typically between Current Funds and Plant Funds, specifically for end of year adjustments.(Must be recorded with 3545 - M/TFR - EOY ADJUSTMENTS).

7550 - V Tfr Intra Org

The movement of moneys within the same Organizational Unit that cannot be more appropriately classified as a mandatory transfer. (Must be recorded with the 3550 - V/TFR - INTRA ORG).

7555 - V Tfr Intra Dept

The movement of moneys within the same Departmental Unit that cannot be more appropriately classified as a mandatory transfer.(Must be recorded with the 3555 - V/TFR - INTRA DEPT).

7560 - V Tfr Renewals and Replacement

The movement of moneys for the purpose of renewal and replacement of fixed or movable assets, typically from Current Funds Unrestricted to Renewals & Replacement Plant Funds. Similar to 7510 - M/TFR - RENEWALS AND REPLACEMENTS, but is not due to an external legal document.(Must be recorded with 3560 - V/TFR - RENEWALS & REPLACEMENTS).

7565 - V Tfr Capital Improvements

The movement of moneys to Plant Funds for the purpose of providing funding for capital improvements. Similar to 7515 - M/TFR:CAPITAL IMPROVEMENTS, but is not due to an external legal document.(Must be recorded with 3565 - V/TFR - CAPITAL IMPROVEMENTS).

7570 - V Tfr Operations and Maintenan

The movement of moneys for the purpose of providing funding for operations and maintenance. Similar to 7520 - M/TFR:OPERATIONS AND MAINTENANCE, but is not due to an external legal document.(Must be recorded with 3570 - V/TFR - OPERATIONS AND MAINTENANCE).

7580 - V Tfr Loan Funds

The movement of moneys to Loan Fund, typically from Current Funds provided on a voluntary basis and not as mandated by a legal agreement (see 7530 - M/TFR:LOAN FUND MATCHING GRANTS).(Must be recorded with 3580 - V/TFR - LOAN FUNDS).

7589 - V Tfr - Monthly Adjustments

The movement of moneys on a voluntary basis and not mandated by a legal agreement. Utilized by UIHC on a monthly basis as part of their month end closing process..(Must be recorded with 3589 - V/TFR:MONTHLY ADJUSTMENTS).

7590 - V Tfr EOY Adjustments

The movement of moneys on a voluntary basis and not mandated by a legal agreement (see account 3545 - M/Tfr-EOY Adjustment).(Must be recorded with 3590 - V/TFR - EOY ADJUSTMENTS).

7595 - V Tfr Other Purposes

The movement of moneys on a voluntary basis and not mandated by a legal agreement, that is not specific to IACTs 7560 through 7594 (see 7545 - M/TFR:EOY ADJUSTMENTS).(Must be recorded with 3595 - V/TFR - OTHER PURPOSES).

7596 - V Trf Depreciation

Used to fund depreciation from the current to the plant funds. (Must be recorded with 3596 - V/TRF - DEPRECIATION).

7597 - V Trf Capital Assets

(Central Use Only). Asset net book value transferred from a department.

7598 - M Tfr Fnds Out Of Bank Account

(Central Use Only). (Must be recorded with 3598 - M/TRF - FUNDS INTO BANK ACCOUNT).

7599 - V Tfr Fnds Out Of Bank Account

(Central Use Only). (Must be recorded with 3599 - V/TRF - FUNDS INTO BANK ACCOUNT).

8000 - Income Expense Summary

Entries for the year end and month end closing of the books as directed by Accounting & Financial Reporting.

8100 - Appropriation Close Out

Used to distribute the fiscal year appropriation and changes to distribution during the fiscal year, from the central control account to the departments and between or within departments.

9900 - Fringe 5086

Central payroll usage only

9901 - Fringe 5087

Central payroll usage only

9902 - Fringe 5106

Central payroll usage only

9903 - Fringe 5107

Central payroll usage only

9904 - Fringe 5190

Central payroll usage only

9905 - Fringe 5191

Central payroll usage only

9906 - Fringe 5197

Central payroll usage only

9907 - Fringe 5198

Central payroll usage only

9908 - Fringe 5286

Central payroll usage only

9909 - Fringe 5287

Central payroll usage only

9910 - Fringe 5306

Central payroll usage only

9911 - Fringe 5307

Central payroll usage only

9913 - Fringe 5390

Central payroll usage only

9914 - Fringe 5391

Central payroll usage only

9915 - Fringe 5397

Central payroll usage only

9916 - Fringe 5398

Central payroll usage only

9917 - Fringe 5486

Central payroll usage only

9918 - Fringe 5506

Central payroll usage only

9919 - Fringe 5590

Central payroll usage only

9920 - Fringe 5591

Central payroll usage only

9921 - Fringe 5598

Central payroll usage only

9923 - Fringe 5796

Central payroll usage only

9925 - Fringe 5799

Central payroll usage only

9926 - Fringe 5977

Central payroll usage only

9927 - Fringe 5978

Central payroll usage only

9928 - Fringe 6400

Central payroll usage only

9929 - Fringe 5980

Central payroll usage only

9930 - Fringe 5981

Central payroll usage only

9931 - Fringe 5976

Central payroll usage only

9932 - Fringe 5986

Central payroll usage only

9999 - Payroll Suspense Handling

Used for salary, wage and fringe benefit general ledger journal lines that are in error due to invalid, closed or inactive chartfield elements, WhoKeys and MFKs for journals created from the HR PeopleSoft system for biweekly and monthly payroll.